In his past life, Ryan Cole was betrayed by his adopted daughter Ella and his trusted confidant Sear, perishing in a fire. Reborn ten years earlier, he vows revenge. He turns Ella from a daughter into his plaything, publicly humiliating and trampling upon her; he drags Sear, an undercover cop, step by step into the abyss, forcing him to kill and smear his conscience, utterly shattering his belief in justice. Meanwhile, using his memories from his past life, Ryan goes on a short-selling spree during the financial crisis, laundering money, bribing officials, acquiring gangs, and buying off politicians, rapidly building a business empire spanning both the legal and illegal worlds, becoming the true uncrowned king of New York. Ella feigns compliance in despair, harboring murderous intent; Sear suffers a mental breakdown from humiliation, finally awakening to the truth. The two reunite in the abyss, vowing to personally end Ryan's tyrannical rule.
